Jan Vleggeert

Leiden University - Leiden Law School

Dr

P.O. Box 9520

2300 RA Leiden, NL-2300RA

Netherlands

SCHOLARLY PAPERS

3

DOWNLOADS
Rank 35,529

SSRN RANKINGS

Top 35,529

in Total Papers Downloads

1,937

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (3)

1.

How The Netherlands Became a Tax Haven for Multinationals

Number of pages: 23 Posted: 29 Jan 2019
Jan Vleggeert and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 1,109 (27,442)

Abstract:

Loading...

Tax Havens; MNE Tax Planning

2.

A Tax on Aggressive Tax Planning

Number of pages: 21 Posted: 11 Apr 2017
Jan Vleggeert and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 590 (64,451)
Citation 3

Abstract:

Loading...

tax avoidance; withholding taxation; aggressive tax planning

3.

State Aid: Time to Investigate Informal Capital Rulings

J. Vleggeert, State Aid: Time to Investigate Informal Capital Rulings (September, 2020). Leiden Law School, Tax Working Paper No. 2020-01.
Number of pages: 23 Posted: 04 Nov 2020
Jan Vleggeert
Leiden University - Leiden Law School
Downloads 238 (177,836)

Abstract:

Loading...

State aid, tax rulings, arm’s length principle, informal capital, mismatch, deemed payments, selective advantage, unilateral downward adjustment, double non-taxation, discriminatory